There is a fundamental principle here, and that is the tax office considering that, unlike a permanent employee who cannot be fired and has almost no liability, an entrepreneur, despite taking all the risk and having non of the benefits, is judged that it should be forced into the same tax position. Where is the upside then?
This coming from the same tax office, that has enabled some of the biggest tax dodgers in the planet:
"Netherlands earned €25 mil. from Google's tax avoidance"
https://nltimes.nl/2021/01/13/netherlands-earned-eu25-mil-go...
"Forget about the Gates Foundation. The world's biggest charity owns IKEA—and is devoted to interior design"
https://www.economist.com/business/2006/05/11/flat-pack-acco...
"Netherlands world's 4th biggest tax haven"
https://nltimes.nl/2021/03/09/netherlands-worlds-4th-biggest...
"The Netherlands is still one of the world's main tax havens, coming in fourth place on Tax Justice Network's biennial ranking of tax havens. Only the British Virgin Islands, the Cayman Islands and Bermuda scored worse than the Netherlands when it came to tax avoidance."
- You work for yourself so you get 100% of the risk
- You have no benefits
- If you are sick you get no pay, unless you make a very expensive work sickness/income insurance
the Dutch tax office, judges that they do not want you to be in a "too advantageous fiscal position" ...( Not making this up...these are their own words) so, forces you to pay yourself a minimum yearly salary that is updated every year so they can tax you. It is currently at 47,000 EUR per year I believe...and is independently of you making money or not...